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2025-03-31-accounts

Registered number: 03920526 Charity number: 1080986

DERBYSHIRE ASSOCIATION OF THE BLIND LIMITED

(A company limited by guarantee)

Unaudited

Trustees' report and financial statements

For the year ended 31 March 2025

DERBYSHIRE ASSOCIATION OF THE BLIND LIMITED

(A company limited by guarantee)

Contents

Page
Reference and administrative details of the charity, its Trustees and advisers 1
Trustees' report 2 - 11
Independent examiner's report 12 - 13
Statement of financial activities 14
Balance sheet 15 - 16
Statement of cash flows 17
Notes to the financial statements 18 - 35

DERBYSHIRE ASSOCIATION OF THE BLIND LIMITED

(A company limited by guarantee)

Reference and administrative details of the charity, its Trustees and advisers For the year ended 31 March 2025

Trustees Mr M Wilson MA (Oxon), Chair
Mr R Gill FCA, Treasurer
Ms J Sharp
Mr M Connell (resigned 27 November 2024)
Mrs S Temple Clifton (appointed 27 November 2024)
Mrs J Cowell (appointed 27 November 2024)
Miss E Copper (appointed 4 June 2025)
Miss C Evans (appointed 4 June 2025)
Mr P Mitchell (appointed 4 June 2025)
Company registered
number
03920526
Charity registered
number
1080986
Registered office
2a Wentworth House
Vernon Gate
Derby
DE1 1UR
Key management
personnel
Ms C Winfield - CEO
Mrs A Daw - Finance manager
Ms R Graham - Operations service manager
Independent
Examiners
Bates Weston LLP
Chartered Accountants
The Mills
Canal Street
Derby
DE1 2RJ
Bankers
Lloyds Bank
812 Osmaston Road
Allenton
Derby
DE24 9AA

Page 1

DERBYSHIRE ASSOCIATION OF THE BLIND LIMITED

(A company limited by guarantee)

Trustees' report For the year ended 31 March 2025

The Trustees present their annual report together with the financial statements of the charity for the year 1 April 2024 to 31 March 2025. The Annual Report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

Since the charity qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

Objectives and activities

a. Policies and objectives

The charity’s objectives are to provide relief and support to people of all ages, particularly people who are visually impaired and living in Derby, Derbyshire or surrounding areas. Its aim is to enhance the quality of life for these people and their carers by raising the resources necessary to provide a comprehensive range of supportive services and activities throughout the area. The charity also works to educate the public and promote understanding about eye health and sight loss in order to prevent avoidable sight loss.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

b. Grant-making policies

The charity does not make grants to other organisations or individuals as part of its work. From time to time, the charity applies for grants from specific charitable trusts for the purchase of equipment for individual beneficiaries. Most recently this has been for specialist swimming goggles and the cost of one-to-one swimming lessons for visually impaired children. Grant income is restricted to this particular activity.

c. Volunteers

Our volunteers lie at the heart of our service delivery efforts. It is because of their selfless and dedicated service we are able to reach out to so many blind and visually impaired people and people in need throughout Derbyshire. In 2024/25 we retained 61 active volunteers overall; but we did see a bigger ‘churn’ in turnover. Like many other charities who use volunteers, we have more recently found recruitment and retention an ongoing challenge.

Our Befriending service continues to create the biggest demand for new volunteers. Our Volunteer Coordinator advertises in creative ways all across Derbyshire to try and find volunteer befrienders to match with our service users.

Moving forward we aim to recruit new volunteers and to provide structured support to those already working with us. We know from past experience that without our loyal and dedicated volunteers we cannot provide the wide range of support services to our beneficiaries.

Each year we check the status of our volunteers with each volunteer's line manager to ensure that we have up to date information and we remove 'non active' volunteers from the register. This ensures that all of our volunteers are well managed and their training and experience is up to date and relevant. We are proud that many of our

Page 2

DERBYSHIRE ASSOCIATION OF THE BLIND LIMITED

(A company limited by guarantee)

Trustees' report (continued) For the year ended 31 March 2025

Objectives and activities (continued)

volunteers have demonstrated commitment and loyalty to the charity. Even with the more recent higher turnover of volunteers, we still have a significant number having given more than three years of service, and many with over ten years.

d. Main activities undertaken to further the charity's purposes for the public benefit

The charity supports people with sight loss, taking referrals from hospital eye clinics, from various professionals, and directly from visually impaired people. A range of services is available, including Eye Clinic Liaison Officers at the two main hospitals in Derbyshire; telephone helpline; rehabilitation services; low vision services; resource centres; information and advice events; living well and befriending schemes; social activities; and children and young people activities.

Regular awareness raising events are run to promote good eye health, the benefits of a healthy lifestyle, and the importance of regular eye tests. Our mobile resource service regularly promotes eye health when out and about in Derbyshire. We also organise specific local events as part of national (and sometimes international) awareness campaigns such as National Eye Health Week in September each year. This year’s events included stalls at various Public Health events, in Opticians practices, and at hospital eye departments.

“I didn’t know that smoking was linked to Macular Degeneration, I thought it was just linked to cancer.”

“It was really interesting to wear the Sim-Specs and experience what sight loss conditions might be like. You can see how frightening it must be when you lose your sight.” (Feedback from Eye Health awareness event September 2024)

The Trustees use various measures to track the success of the charity over the year and to ensure it is delivering public benefit. Measures include financial monitoring against budget; project performance against agreed funder criteria and KPI’s; staff and service user feedback; regular monitoring of any accidents, Health & Safety issues, safeguarding alerts, complaints and compliments; any operational performance agreed at Board meetings.

The Trustees have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives they have set.

Our commissioned low vision, rehabilitation, and advice services have once again been busy with new referrals, and with people who return for follow up support as their eye sight changes (and deteriorates). We regularly get positive feedback about how the services have helped increase confidence, motivation and independence.

Case study – Adult Services

Chloe experienced sudden sight loss in 2021 due to neurological optic atrophy and is registered Severely Sight Impaired (SSI). Chloe has very limited residual vision and is only able to identify hand movements in her right eye and to count fingers in front of her face with her left eye. She is also colour blind, has cataract, nystagmus (a rhythmical repetitive and involuntary movement of the eyes) and is photophobic (light sensitive).

SSD received confirmation of Chloe’s registration in 2021, but at that time she did not want to engage with rehabilitation services, as she was dealing with other complex health issues. Following a meeting at the eye clinic with the SSD Eye Clinic Liaison Officer (ECLO) a new referral for Chloe was made in September 2024 for a full rehabilitation assessment and mobility training.

Chloe lives with her husband and three children. Prior to her diagnosis Chloe was very independent, working in catering, driving a car etc. However, following her sight loss she was no longer able to work or drive. Her

Page 3

DERBYSHIRE ASSOCIATION OF THE BLIND LIMITED

(A company limited by guarantee)

Trustees' report (continued) For the year ended 31 March 2025

Objectives and activities (continued)

husband also gave up his job in order to help care for Chloe and look after their children.

During the Vision Rehabilitation Specialists (VRS) initial assessment, Chloe described how her world had fallen apart following her sight loss. Chloe was unable to undertake many basic tasks or mobilise safely and independently.

Following an assessment of Chloe’s needs, support & equipment was given in the following areas:

Chloe and the VRS discussed her priorities in relation to rehabilitation, and it was agreed that she would initially like to focus on long cane training and going out independently. As a result, she is now able to detect and avoid various obstacles in her environment (lamp posts, bollards, bins, uneven terrain etc). Through the training programme Chloe was shown the safest place to cross roads along the routes and taught how to do this on her own. Chloe is now aware of the safest route to her parents’ house and the local shops where she can access the pharmacy and dentist.

Following SSD input Chloe said:

“I really wish I had accepted help with my sight loss before now. I honestly thought that there was nothing anyone could do for me. It’s true that no one can give me my eyesight back, but (the RVS) has given me some of my independence back, and to me, that means the world!”

(Case study from our qualified VRS, 2024)

Our funding for the children and young people’s group from Children in Need ended in 2024, and our bid for a further three years was not successful. However, we were successful in attracting alternative small grants, and we used our own restricted reserves to continue with activities. The change in funding has meant that we now have an opportunity to work closely with our children, young people, and their families to review our service offer, making sure it is appropriate and sustainable moving forward.

The group continue to meet regularly during term time for evening visits to activities such as ‘Clip ’n Climb’, cinema and trampolining. During the school holidays, full day visits and activities are organised.

Page 4

DERBYSHIRE ASSOCIATION OF THE BLIND LIMITED

(A company limited by guarantee)

Trustees' report (continued) For the year ended 31 March 2025

Objectives and activities (continued)

Case Study - Children’s Service

F aged 8 and K aged 11 are brothers who both suffer with the same eye condition. The C&YP Worker made contact with the family following a referral from a specialist Teaching Assistant at the school. The boy’s mother was concerned that her sons would miss out on social opportunities due to their sight loss.

Following an initial assessment meeting, the boys attended two events with their mum. At the first activity, (trampolining) they were quite shy and did not interact much with the other children. At the second activity, the younger boy was talking to other group members and encouraged his older brother to engage more. Their mother was delighted with the progress they had made. She was able to talk to other parents of visually impaired children about some of the shared challenges they faced. She later fed back:

“It was such a relief to know that we weren’t the only ones frightened about the move to secondary school. ‘Sue’ (another mum) has given me so many tips about how to help K when he moves up to senior school.”

Both boys have continued to enjoy the programme of activities. Following a group visit to Circus Stars, F told us:

“I’ve liked coming here with my new friends. It’s a bit like seeing Britain’s Got Talent live. The acrobats are amazing, one of them gave me a ‘high-five’ after the show.”

(Case study from our C&YP Worker, 2025)

Other work

Over the year we sent out three newsletters to over 5,000 visually impaired service users on our data base. The newsletters contained information about our services, new developments, and how people could contact us. The newsletters were sponsored by several VI equipment providers whose information we shared with the relevant mail out. We continue to send out our newsletters in large print paper copies (preferred by most of our service users). We had previously piloted sending the newsletter by email to the 428 service users we had email addresses for. This was well received and so we continue to send the newsletters by email and in paper format. All newsletters are also made available as downloads from our website (in suitable formats for talking software) and as audio files.

We continued to network with other local and national service providers to make sure that we were up to date with relevant information that we can share with our service users.

We provided advice and support to carers, and to professionals working with visually impaired people. This took the form of telephone advice, mailed out information, one to one support to help with specific issues (such as sighted guiding for family members) and training to groups of staff and volunteers.

Achievements and performance

a. Main achievements of the charity

Key achievements 2024/25

Contracts and funding from some of our statutory partners have been difficult to predict. Local Authorities and the Integrated Care Board are all facing increasing financial pressures and reorganisation, and this is reflected in their ability to provide any mid to longer term commitment to their future service requirements and available funding. We have continued to work with these funders to clearly identify the need for our services and what they achieve in terms of positive outcomes for visually impaired people.

Page 5

DERBYSHIRE ASSOCIATION OF THE BLIND LIMITED

(A company limited by guarantee)

Trustees' report (continued) For the year ended 31 March 2025

Achievements and performance (continued)

In April 2024 we entered into the second year of our five-year contract with Derbyshire County Council. The contract has an option for a further three one-year roll overs; eight years in total. This contract remains our biggest single source of income and provides some stability for longer term planning across the organisation.

Despite ongoing staffing challenges, particularly around the recruitment of qualified Vision Rehabilitation Specialists, we managed to deliver rehabilitation services to 596 people in Derbyshire. We also ran 12 Visually Impaired People (‘V.I.P’) information days, attracting 482 people who came to find out about a range of services and equipment available to them. The mobile resource service, staffed predominantly by our volunteers set up 28 sessions and dealt with 283 enquiries.

“Seeing all the equipment in one place has been very good. It’s given me an idea about what sort of things could be useful to me. The staff have all been very friendly and patient in explaining what the equipment does.” (Attendee at a VIP Day.)

Our low vision service, that we run under contract to the Integrated Care Board (ICB) has continued, with an eighteen-month contract in place. During the period we expected the contract and service to be reviewed by the ICB. However, due to various changes at the ICB no review took place in the year. We continue to work with approved community-based optometrists to support visually impaired people in Derby and Derbyshire to make the most of their residual vision. The service provides a home assessment, and relevant equipment where it will help. Common items are daylight floor and table lights, and hand-held magnifiers.

“Having this service has been amazing and has really improved how much I can see. I wish I had known about it earlier. The magnifier I’ve been given has really helped, especially when I’m out shopping.” (Low Vision service user.)

Our two Eye Clinic Liaison Officers (ECLOs), based at Chesterfield Royal Hospital, and Royal Derby Hospital had contact with over 1,145 patients, an increase of 184 from the previous year. Some were general advice and information, but many were patients who had been told at the Eye Clinic that they were being certified as sight impaired, or severely sight impaired (partially sighted, or blind). This is devastating news for patients, and our ECLOs help them to understand what their diagnosis means and importantly, what help is available to them.

“I knew that my eye condition meant that my sight would deteriorate, but I never dreamed it would happen so quickly. Each time I came to the eye clinic I went to see (the ECLO). She helped me come to terms with what was happening, and also helped me to access all sorts of useful services. I am so very grateful.” (Hospital patient October 2024)

Our ‘Living Well’ project grant was once again extended by the Integrated Care Board. During the year the new Living Well Coordinator did an excellent job of promoting the service and generating referrals. We completed work with sixty-one people; an increase of twelve from the previous year. A new support planning format was developed, and improved monitoring put in place. Outcomes for the people going through the Living Well service were extremely positive, with all service users reporting improved health and well-being.

Living Well Case Study

Mr. D. lives in Derby and had to take early retirement due to his sight loss. This had an impact on his day-to-day living, and he required more support from his wife who was still working part time. Due to the nature of his sight loss. Mr. D was finding it difficult with many of his daily tasks such as food prep; some elements of personal care; and depth perception which, in turn, was affecting his gait. He had received some rehabilitation support from City Council services, but was encouraged by the Living Well Project Worker to make contact with the Council again to look at kitchen skills and mobility/cane training.

Prior to his sight loss Mr. D. had done a lot of running, but had not been doing this since his sight had

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DERBYSHIRE ASSOCIATION OF THE BLIND LIMITED

(A company limited by guarantee)

Trustees' report (continued) For the year ended 31 March 2025

Achievements and performance (continued)

deteriorated. He said that he now felt ‘un-fit’ and had put on some weight. Mr. D. preferred road running over an activity like going to the gym. The Living Well Project Worker did some research and found out about a group called ‘Running Buddies’. They kept a list of local runners who were happy to help and to safely guide and support others whilst out running. A referral was submitted and a match made.

As Mrs. D. was still working, the Living Well Project Worker suggested looking into making use of a personal assistant to help Mr. D. as this would reduce the pressure on his wife. It would also give Mr. D more independence. Information about this, along with options for some financial support, was passed on to Mr. & Mrs. D for them to consider.

Mr. D fed back:

“I am so happy to be running again, I can’t tell you what a difference it has made. The first couple of times I was huffing and puffing, but I can already feel my fitness improving. (The Running Buddy) has been so patient, taking things at my pace. I feel much more positive about the future.”

Our befriending service entered its second year and continues to offer face to face and telephone befriending to visually impaired people in Derby and Derbyshire. Despite ongoing challenges with volunteer recruitment, thirtyeight new matches have been made. The service is providing much needed companionship and support to service users.

“From the first day we hit it off and we sat chatting like old friends. I look forward to (volunteer befriender) visiting each week, it really lifts me.” (Befriending service user, June 2024)

During the year we recruited two new Trustees. Sarah Clifton brings extensive career experience in human resource management; Jayne Cowell has a history in policing and defence and brings a broad knowledge base, particularly around all aspects of safeguarding.

Moving into 2025/26 three further trustees are in the recruitment pipe-line, which would bring the total to eight. The Board have had Trustee recruitment as a priority, and the increase in number and skills has been welcomed.

2024/25 was another challenging year for charities, with fundraising an ongoing concern. However, with the dedicated support from our service users, our volunteers and our staff, we continued to provide much needed support to visually impaired people across Derby and Derbyshire.

b. Fundraising activities and income generation

Sight Support Derbyshire is a fundraising organisation and relies on this generated income in order to provide a full range of services. This fundraising activity is driven by the Fundraising Team, made up of a part time Fundraising and Marketing Lead, and a part time Fundraising Assistant. We do not use the services of any external, commercial fundraising companies.

Sight Support Derbyshire has signed up to the voluntary code of conduct issued by The Fundraising Regulator, ensuring that we comply with best practice in the sector. We have met all standards issued by The Fundraising Regulator and have not received any complaints about our fundraising activities.

Over recent years there has been heightened awareness of the unscrupulous fundraising activities carried out by some charities (or companies acting on their behalf). Sight Support Derbyshire has an approach to fundraising that ensures donors and potential donors are respected and valued. This means:

 We never make unreasonable or persistent approaches for the purpose of soliciting or otherwise procuring

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DERBYSHIRE ASSOCIATION OF THE BLIND LIMITED

(A company limited by guarantee)

Trustees' report (continued) For the year ended 31 March 2025

Achievements and performance (continued)

money or other property on behalf of the charity.

Sight Support Derbyshire fully complies with the General Data Protection Regulations. Our fundraising data is kept on E Tapestry, a specialist fundraising data management tool that allows us to monitor GDPR compliance and to ensure that our donor preferences are respected. As a local fundraising charity, we rely on our continued positive reputation in all of our activities.

Trustees continue to monitor our fundraising income and opportunities.

Financial review

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

The results for the year showed a net income of £109,533 with the level of free reserves amounting to £418,513 at the year end.

Whilst there can be no certainty with regard to future income, the Trustees confirm there is no reason to believe that funding will not be maintained. The Trustees believe it is appropriate for the accounts to be prepared on a going concern basis.

b. Reserves policy

During 2024/25 Sight Support Derbyshire Trustees reviewed the charity’s reserves policy and found it to be still relevant. The policy acknowledges its duty to balance the needs of current and future beneficiaries of the charity and to have sufficient reserves to cover known liabilities and contingencies, absorb setbacks, and take advantage of change and opportunity.

In line with the current reserves policy, Sight Support Derbyshire aims to have a minimum level of reserves of £250,000. In the event that reserves fall below this lower threshold, Sight Support Derbyshire will aim to restore the level of reserves over an agreed period. Should reserves exceed the upper threshold of £350,000 Sight Support Derbyshire will take action to reduce reserves over an agreed period.

The charity had total reserves carried forward at 31 March 2025 of £923,612, of which, £96,416 are restricted reserves.

Unrestricted reserves at 31 March 2025 are £827,196, of which, £390,139 remains invested in the office premises and £18,544 in the Staff Development fund leaving £418,513 as free reserves, £68,513 above the upper limit. Trustees have authorised £15,000 for computer hardware, and they will set up a designated fund for building repairs and maintenance.

c. Principal risks and uncertainties

A corporate risk plan has been developed which provides an annual review of the key risks the charity may face.

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DERBYSHIRE ASSOCIATION OF THE BLIND LIMITED

(A company limited by guarantee)

Trustees' report (continued) For the year ended 31 March 2025

It also highlights what systems and procedures have been put in place to mitigate these risks and minimise any potential negative impact should any of the risks materialise. The plan is divided into six areas, in line with Charity Commission guidance:

  1. Governance risks 2. Operational risks 3. Financial risks 4. External risks 5. Compliance (law and regulatory) 6. Other

The Trustees consider the key risks facing the charity are the short-term nature of the main contracts and the possibility of remaining grants being reduced or cut; challenges of staff recruitment and retention; challenges posed by external I.T threats. Suitable mitigations for these identified risks are identified in the corporate risk plan that is updated annually and as risk levels change.

A system of internal controls is also in place, designed to provide reasonable but not absolute assurance against material misstatement or loss. These include:

Structure, governance and management

a. Constitution

The charity is a charitable company limited by guarantee and was incorporated on 7 February 2000. It is governed by its Memorandum and Articles of Association. The charitable company began its operations on 1 April 2001 when all assets, liabilities, contractual arrangements, activities and work in progress were transferred from a charity known as Derbyshire Association for the Blind charity number 213876. Since 2012 Derbyshire Association of the Blind Limited has traded as Sight Support Derbyshire – SSD.

In 2019 the Memorandum and Articles of Association were changed, to broaden potential charity beneficiaries and to reduce the minimum number of Trustees from eight to four.

b. Methods of appointment or election of Trustees

A Board of not less than four and up to twenty Directors/Trustees who are elected at the Annual General Meeting governs Derbyshire Association of the Blind Limited. The Board aims to have membership of one third of visually impaired people. The Trustees serve for three years and may be re-elected. Vacancies during the year may be filled by co-option. All new Trustees are recruited through an agreed process which includes a written application form, take up of references and once accepted a Board induction programme. The Board has met six times in the financial year 2024/25.

c. Organisational structure and decision-making policies

The charity’s key management personnel are considered to be the Senior Management Team including the Chief Executive. Their remuneration is set by the Board of Trustees and is based on salary levels of similar positions within the sector.

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DERBYSHIRE ASSOCIATION OF THE BLIND LIMITED

(A company limited by guarantee)

Trustees' report (continued) For the year ended 31 March 2025

Structure, governance and management (continued)

The Board of Trustees oversees the strategic direction of the charity. Meetings take place every two months and cover finances, policy, review of services, H&S, safeguarding, H.R and any other relevant business. There is a Finance Committee that meets as required and reports to main Board. Trustees have appointed a Chief Executive Officer to manage the day-to-day operation of the charity. The CEO has delegated authority within terms of delegation approved by the Trustees, for operational matters including finance, employment, service design and delivery and other related activity.

d. Policies adopted for the induction and training of Trustees

Derbyshire Association of the Blind Limited has documented the policies and practices employed by the charity in the delivery of its services and these include (inter alia):

All new Trustees undergo a tailored induction programme which includes briefing them on their legal obligations under Charity and Company law; the content of the Memorandum and Articles of Association; Board meeting and decision making process; business aims; risk management and recent financial performance. During the induction process new members have the opportunity to visit the offices, meet key staff and visit the charity’s services.

All Trustees are notified of any relevant training courses, workshops and seminars relating to their roles. Occasional training is delivered before Board meetings.

Plans for future periods

Despite the financial pressures being felt by all charities we remain strong and determined to continue to provide quality services to the thousands of blind and visually impaired people who depend upon us. To that end, in the coming year we will be focusing on the following:

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DERBYSHIRE ASSOCIATION OF THE BLIND LIMITED

(A company limited by guarantee)

Trustees' report (continued) For the year ended 31 March 2025

Plans for future periods (continued)

Statement of Trustees' responsibilities

The Trustees (who are also the directors of the charity for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial . Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the board of Trustees and signed on their behalf by:

Mr M Wilson MA (Oxon) (Chair of Trustees) Date: 18 November 2025

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DERBYSHIRE ASSOCIATION OF THE BLIND LIMITED

(A company limited by guarantee)

Independent examiner's report For the year ended 31 March 2025

Independent examiner's report to the Trustees of Derbyshire Association of the Blind Limited ('the charity')

I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 March 2025.

Responsibilities and basis of report

As the Trustees of the charity (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accounts in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

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DERBYSHIRE ASSOCIATION OF THE BLIND LIMITED (A company limited by guarantee)

Independent examiner's report (continued) For the year ended 31 March 2025

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the Charity's Trustees as a body, for my work or for this report.

Signed: Wayne Thomas FCA

Dated: 4 December 2025

Bates Weston LLP The Mills Canal Street Derby DE1 2RJ

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DERBYSHIRE ASSOCIATION OF THE BLIND LIMITED

(A company limited by guarantee)

Statement of financial activities (incorporating income and expenditure account) For the year ended 31 March 2025

Note
Income from:
Donations and legacies
4
Charitable activities
5
Other trading activities
6
Investments
Other income
Total income
Expenditure on:
Raising funds
7
Charitable activities
8
Total expenditure
Net (expenditure)/income
Transfers between funds
17
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward
Restricted
funds
2025
£
122,240
401,224
1,000
-
-
524,464
-
532,261
532,261
(7,797)
15,354
7,557
88,859
7,557
96,416
Unrestricted
funds
2025
£
168,786
11,267
8,569
17,768
917
207,307
51,453
38,524
89,977
117,330
(15,354)
101,976
725,220
101,976
827,196
Total
funds
2025
£
291,026
412,491
9,569
17,768
917
731,771
51,453
570,785
622,238
109,533
-
109,533
814,079
109,533
923,612
Total
funds
2024
£
154,655
404,213
8,125
11,737
500
579,230
45,134
516,425
561,559
17,671
-
17,671
796,408
17,671
814,079

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 18 to 35 form part of these financial statements.

Page 14

DERBYSHIRE ASSOCIATION OF THE BLIND LIMITED

(A company limited by guarantee) Registered number: 03920526

Balance sheet As at 31 March 2025

Note
Fixed assets
Tangible assets
12
Investments
13
Current assets
Stocks
Debtors
14
Investments
15
Cash at bank and in hand
Creditors: amounts falling due within one
year
16
Net current assets
Total assets less current liabilities
Total net assets
2,007
76,707
305,000
218,505
602,219
(73,746)
2025
£
390,139
5,000
395,139
528,473
923,612
923,612
1,784
29,746
358,685
103,322
493,537
(68,618)
2024
£
384,160
5,000
389,160
424,919
814,079
814,079

Page 15

DERBYSHIRE ASSOCIATION OF THE BLIND LIMITED

(A company limited by guarantee) Registered number: 03920526

Balance sheet (continued) As at 31 March 2025

Note
Charity funds
Restricted funds
17
Unrestricted funds
Designated funds
17
General funds
17
Total unrestricted funds
17
Total funds
408,683
418,513
2025
£
96,416
827,196
923,612
405,281
319,939
2024
£
88,859
725,220
814,079

The charity was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

Mr M Wilson MA (Oxon)

(Chair of Trustees)

Date: 18 November 2025

The notes on pages 18 to 35 form part of these financial statements.

Page 16

DERBYSHIRE ASSOCIATION OF THE BLIND LIMITED

(A company limited by guarantee)

Statement of cash flows For the year ended 31 March 2025

Cash flows from operating activities
Net cash used in operating activities
Cash flows from investing activities
Dividends, interests and rents from investments
Purchase of tangible fixed assets
Net cash provided by investing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
The notes on pages 18 to 35 form part of these financial statements
2025
£
54,730
17,768
(10,999)
6,769
61,499
462,006
523,505
2024
£
9,119
11,737
-
11,737
20,856
441,150
462,006

Page 17

DERBYSHIRE ASSOCIATION OF THE BLIND LIMITED (A company limited by guarantee)

Notes to the financial statements For the year ended 31 March 2025

1. General information

The charity is a company limited by guarantee. The members of the company are the Trustees named within legal and administrative information. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Derbyshire Association of the Blind Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

The financial statements are prepared in sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

2.2 Going concern

The Trustees have prepared forecasts of income and expenditure and cash flow for a period of 12 months from approval of these financial statements which show that they will be able to operate within the facilities available to them. Therefore, the Trustees believe that it is appropriate to prepare the accounts on a going concern basis.

2.3 Income

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the charity has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the charity, can be reliably measured.

Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the projects. Gifts donated for resale are included as income when they are distributed to the projects. Gifts donated for resale are included as income when they are sold.

Page 18

DERBYSHIRE ASSOCIATION OF THE BLIND LIMITED

(A company limited by guarantee)

Notes to the financial statements For the year ended 31 March 2025

2. Accounting policies (continued)

2.3 Income (continued)

Donated facilities are included at the value to the charity where this can be quantified and a third party is bearing the cost. The value of services provided by volunteers is not incorporated into these financial statements. Further details of the contribution made by volunteers can be found in the report of the Trustees’.

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.

2.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on raising funds includes all expenditure incurred by the charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

2.5 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

2.6 Tangible fixed assets and depreciation

Tangible fixed assets costing £1,000 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Freehold property

Page 19

DERBYSHIRE ASSOCIATION OF THE BLIND LIMITED (A company limited by guarantee)

Notes to the financial statements For the year ended 31 March 2025

2. Accounting policies (continued)

2.6 Tangible fixed assets and depreciation (continued)

Motor vehicles - 20% straight line
Office equipment - 25% straight line

2.7 Investments

Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Statement of financial activities.

2.8 Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Items donated for resale or distribution are not included in the financial statements until they are sold or distributed.

2.9 Debtors

Trade and other debtors are recognised at the settlement amount. Prepayments are valued at the amount prepaid.

2.10 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.11 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

2.12 Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Page 20

DERBYSHIRE ASSOCIATION OF THE BLIND LIMITED

(A company limited by guarantee)

Notes to the financial statements For the year ended 31 March 2025

2. Accounting policies (continued)

2.13 Operating leases

Rentals paid under operating leases are charged to the Statement of financial activities on a straightline basis over the lease term.

2.14 Pensions

The charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charity to the fund in respect of the year.

2.15 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

3. Critical accounting estimates and areas of judgment

Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Critical accounting estimates and judgements:

Support costs are allocated to activities based on the percentage of direct costs relating to each activity. Support costs are only allocated to restricted funds where the conditions of the funding allows.

Page 21

DERBYSHIRE ASSOCIATION OF THE BLIND LIMITED

(A company limited by guarantee)

Notes to the financial statements For the year ended 31 March 2025

4. Income from donations and legacies

Grants
BBC Children in Need
Derby Royal Hospital
Masonic Charitable Foundation
NHS Derby and Derbyshire Integrated Care
Board
The Molly Forster Charitable Trust
The WILL Charitable Trust
The Alan Robert Laken Charitable Trust
Grants <£5k
Donations
Legacies
Total 2024
Restricted
funds
2025
Unrestricted
funds
2025
£
£
7,408
-
15,000
-
30,000
-
37,909
-
41
-
-
-
7,082
-
24,800
13,000
122,240
13,000
-
21,716
-
134,070
-
155,786
122,240
168,786
103,702
50,953
Total
funds
2025
£
7,408
15,000
30,000
37,909
41
-
7,082
37,800
135,240
21,716
134,070
155,786
291,026
154,655
Total
funds
2024
£
9,769
15,000
-
36,592
9,679
10,000
-
35,762
116,802
23,450
14,403
37,853
154,655

Page 22

DERBYSHIRE ASSOCIATION OF THE BLIND LIMITED

(A company limited by guarantee)

Notes to the financial statements For the year ended 31 March 2025

5. Income from charitable activities

Social events
Statutory contracts
Sale of goods
Total 2024
Restricted
funds
2025
Unrestricted
funds
2025
£
£
1,719
-
399,505
-
-
11,267
401,224
11,267
394,422
9,791
Total
funds
2025
£
1,719
399,505
11,267
412,491
404,213
Total
funds
2024
£
1,537
392,885
9,791
404,213

6. Income from other trading activities

Income from fundraising events

Fundraising activities
Total 2024
Restricted
funds
2025
Unrestricted
funds
2025
£
£
1,000
8,569
-
8,125
Total
funds
2025
£
9,569
8,125
Total
funds
2024
£
8,125

Page 23

DERBYSHIRE ASSOCIATION OF THE BLIND LIMITED

(A company limited by guarantee)

Notes to the financial statements For the year ended 31 March 2025

7. Expenditure on raising funds

Costs of raising voluntary income

Unrestricted
funds
2025
£
Fundraising costs
17,148
Fundraising costs - wages and salaries
34,305
51,453
Total 2024
45,134
Total
funds
2025
£
17,148
34,305
51,453
45,134
Total
funds
2024
£
12,280
32,854
45,134

8. Analysis of expenditure by activities

VIP Assessment & Rehabilitation Services
VIP Specialist Equipment Supplies
Hospital Eye Clinic Information Service
VIP Social & Sporting Activities
Resource Centre Chesterfield
Total 2024
Activities
undertaken
directly
2025
£
300,200
89,953
55,352
19,324
6,383
471,212
435,267
Support
costs
2025
£
63,436
19,008
11,697
4,083
1,349
99,573
81,158
Total
funds
2025
£
363,636
108,961
67,049
23,407
7,732
570,785
516,425
Total
funds
2024
£
307,879
117,058
57,757
26,834
6,897
516,425

Page 24

DERBYSHIRE ASSOCIATION OF THE BLIND LIMITED

(A company limited by guarantee)

Notes to the financial statements For the year ended 31 March 2025

8. Analysis of expenditure by activities (continued) Analysis of support costs

Staff costs
Other support costs
9.
Independent examiner's remuneration
Fees payable to the charity's auditor for the audit of the annual accounts
Fees payable to the charity's independent examiner in respect of:
All other services not included above
10.
Staff costs
Wages and salaries
Social security costs
Pension costs
Total
funds
2025
£
83,977
15,596
99,573
2025
£
-
3,000
2025
£
401,771
22,380
13,388
437,539
Total
funds
2024
£
64,169
16,989
81,158
2024
£
6,050
1,050
2024
£
354,661
19,781
12,750
387,192

The average number of persons employed by the charity during the year was as follows:

Charitable activities
Fundraising
Management and administration
2025
15
2
4
21
2024
12
2
4
18

Page 25

DERBYSHIRE ASSOCIATION OF THE BLIND LIMITED

(A company limited by guarantee)

Notes to the financial statements For the year ended 31 March 2025

10. Staff costs (continued)

No employee received remuneration amounting to more than £60,000 in either year.

The total amount of employee benefits received by key management personnel as disclosed on page 1 is £128,838 (2024: £124,458).

11. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2024 - £NIL) .

During the year ended 31 March 2025, expenses totaling £ 378 were reimbursed to 2 Trustees (2024 - £322 to 2 Trustees) in relation to their roles as volunteers.

12. Tangible fixed assets

Cost
At 1 April 2024
Additions
Disposals
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
On disposals
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024
Freehold
property
£
392,000
-
-
392,000
7,840
3,920
-
11,760
380,240
384,160
Motor
vehicles
£
8,340
10,999
(8,340)
10,999
8,340
1,100
(8,340)
1,100
9,899
-
Office
equipment
£
25,238
-
(1,026)
24,212
25,238
-
(1,026)
24,212
-
-
Total
£
425,578
10,999
(9,366)
427,211
41,418
5,020
(9,366)
37,072
390,139
384,160

Page 26

DERBYSHIRE ASSOCIATION OF THE BLIND LIMITED

(A company limited by guarantee)

Notes to the financial statements For the year ended 31 March 2025

13. Fixed asset investments

Cost
At 1 April 2024
At 31 March 2025
National
Savings
bonds
£
5,000
5,000

14. Debtors

Due within one year
Trade debtors
Other debtors
Prepayments and accrued income
2025
£
26,838
1,662
48,207
76,707
2024
£
6,704
1,449
21,593
29,746

15. Current asset investments

2025 2024
£ £
Cash on deposit 305,000 358,685

Page 27

DERBYSHIRE ASSOCIATION OF THE BLIND LIMITED

(A company limited by guarantee)

Notes to the financial statements For the year ended 31 March 2025

16. Creditors: Amounts falling due within one year

Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income
Deferred income at 1 April 2024
Resources deferred during the year
Amounts released from previous periods
2025
£
11,983
19,708
504
41,551
73,746
2025
£
22,704
33,563
(22,614)
33,653
2024
£
16,721
17,718
215
33,964
68,618
2024
£
32,072
22,614
(31,982)
22,704

Deferred income at the 31 March 2025 relates to grant income received by the charity, where the grant conditions requires income to be utilised in a particular period.

Page 28

DERBYSHIRE ASSOCIATION OF THE BLIND LIMITED

(A company limited by guarantee)

Notes to the financial statements For the year ended 31 March 2025

17. Statement of funds

Statement of funds - current year

Unrestricted funds
Designated funds
Fixed asset fund
Staff development fund
General funds
General Funds
Total Unrestricted funds
Restricted funds
Chesterfield Resource centre
Social Activities
Living Well at Home project
Hospital Services
Children's & Young People's
Services
Derbyshire County Services
Contract
Derbys County Rehab
Equipment
Low Vision Services
Befriending project
Legacy Income
Total of funds
Balance at 1
April 2024
£
384,160
21,121
405,281
319,939
725,220
-
11,646
10,259
21,558
23,586
-
-
1,116
16,968
3,726
88,859
814,079
Income
£
-
-
-
207,307
207,307
-
9,158
37,909
53,612
22,391
235,344
17,742
112,808
35,500
-
524,464
731,771
Expenditure
£
(3,920)
(2,577)
(6,497)
(83,480)
(89,977)
(6,383)
(10,923)
(32,167)
(63,208)
(11,501)
(243,282)
(17,743)
(114,030)
(33,024)
-
(532,261)
(622,238)
Transfers
in/out
£
9,899
-
9,899
(25,253)
(15,354)
6,383
-
-
926
-
7,938
1
106
-
-
15,354
-
Balance at
31 March
2025
£
390,139
18,544
408,683
418,513
827,196
-
9,881
16,001
12,888
34,476
-
-
-
19,444
3,726
96,416
923,612

Page 29

DERBYSHIRE ASSOCIATION OF THE BLIND LIMITED

(A company limited by guarantee)

Notes to the financial statements For the year ended 31 March 2025

17. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
Designated funds
Fixed asset fund
Staff development fund
General funds
General Funds
Total Unrestricted funds
Restricted funds
Chesterfield Resource centre
Sports Social & Leisure
Living Well at Home project
Hospital Services
Children's & Young People's
Services
Derbyshire County Services
Contract
Derbys County Rehab
Equipment
Low Vision Services
Befriending project
Legacy Income
Total of funds
Balance at
1 April 2023
£
388,080
-
388,080
305,414
693,494
-
6,074
21,121
21,492
20,441
-
-
-
30,000
3,786
102,914
796,408
Income
£
-
-
-
81,106
81,106
-
14,650
36,592
56,612
20,498
235,344
13,631
110,297
10,500
-
498,124
579,230
Expenditure
£
(3,920)
-
(3,920)
(60,612)
(64,532)
(5,814)
(9,078)
(26,333)
(56,546)
(17,353)
(235,545)
(13,645)
(109,181)
(23,532)
-
(497,027)
(561,559)
Transfers
in/out
£
-
21,121
21,121
(5,969)
15,152
5,814
-
(21,121)
-
-
201
14
-
-
(60)
(15,152)
-
Balance at
31 March
2024
£
384,160
21,121
405,281
319,939
725,220
-
11,646
10,259
21,558
23,586
-
-
1,116
16,968
3,726
88,859
814,079

Page 30

DERBYSHIRE ASSOCIATION OF THE BLIND LIMITED

(A company limited by guarantee)

Notes to the financial statements For the year ended 31 March 2025

17. Statement of funds (continued)

General

The general reserve represents the free funds of the charity which are not designated for particular purposes.

Designated

The fixed asset designated fund was established to assist in identifying those funds that are not free funds and represents the net book value of tangible fixed assets. The balance on the designated fund is reviewed by the Trustees at the year end and adjusted by a transfer to the general reserve for the depreciation charge in the year, after taking into account additions and disposals.

The staff development fund was previously established as a result of underspend on the Living Well at Home project which is a grant funded service. In the prior year. it was agreed by Trustees that the underspend would be designated for staff development. This fund allows staff to access a broad range of training and development opportunities to further the cause of the charity.

Transfers are made from unrestricted funds to cover any restricted funds in deficit. Where funds have ended and underspend will not be clawed back from the funder, a transfer is made to unrestricted funds.

Restricted

The purposes of the restricted funds are as follows:

Social activities

Formerly called sports social and leisure. This provides sports and leisure services for visually impaired people. Main groups run in Derby and surrounding areas including Matlock and Long Eaton. Groups include swimming and bowling as well as trips out. Due to Covid face-to-face groups were postponed indefinitely and telephone conferencing activities developed for some service users.

Living well - Health at home

People with sight loss often become socially isolated or need support coming to terms with their eye condition. This service provides a six session intervention to people who have sight loss and live with a secondary health condition. It aims to improve confidence, maintain independence and reduce reliance on NHS services.

Hospital services

Staff and volunteers are present in all Derbyshire hospitals where registration of sight loss takes place. The service provides practical help, information and emotional support to patients in the eye clinic and their family and friends. The northern hospitals; Chesterfield Royal Hospital, Buxton Cavendish and Whitworth are funded by Chesterfield Royal Hospital Charitable Trust. The southern hospitals; Royal Derby Hospital and Ripley and Ilkeston Hospitals are partly funded by Royal Derby Hospital.

Children’s and young people’s services

Over the year the service moved ‘on-line’ and group activities were held remotely. I.T. equipment, funded from a Children in Need grant allowed us to set up and deliver this service and response from children and their families was very positive. Other aspects of these services were postponed due to access to activities being stopped – e.g. children’s one-to-one swimming support.

Page 31

DERBYSHIRE ASSOCIATION OF THE BLIND LIMITED

(A company limited by guarantee)

Notes to the financial statements For the year ended 31 March 2025

Derbyshire County services contract rehabilitation

These services are commissioned by Derbyshire County Council and are provided by suitably qualified Rehabilitation Workers at Sight Support Derbyshire. Rehabilitation Workers visit visually impaired people in their own homes and work out an individual plan focusing on mobility, independent living and communication. Our Rehab Workers also refer into other SSD services to ensure that people are getting the right support at the right time.

Derbyshire County Rehab Equipment

This income was specifically given for the purchase of rehabilitation equipment.

Low vision services

The Low Vision Aid Scheme is funded by the Derbyshire CCGs and supplies equipment such as magnifiers, lamps and shaded spectacles to enable visually impaired people to maximise the use of residual vision. The service is free of charge to users and SSD works alongside optometrists to assess clients in their own homes and to supply equipment. This service was changed to a remote assessment with service users and delivery of equipment mainly by post, with follow up support where needed.

Befriending Service

A two year grant for befriending was awarded by the The Masonic Charitable Foundation. The new service will involve the recruitment of face to face and telephone volunteers to support visually impaired service users feel better connected. Providing a regular contact, a listening ear, and someone to chat with about shared interests, the service aims to help fifty visually people over the two year project.

Legacy income

This legacy income was specifically given for the purchase of low vision equipment.

Page 32

DERBYSHIRE ASSOCIATION OF THE BLIND LIMITED

(A company limited by guarantee)

Notes to the financial statements For the year ended 31 March 2025

18. Summary of funds

Summary of funds - current year

Designated funds
General funds
Restricted funds
Balance at 1
April 2024
£
405,281
319,939
88,859
814,079
Balance at
1 April 2023
£
388,080
305,414
102,914
796,408
Income
£
-
207,307
524,464
731,771
Income
£
-
81,106
498,124
579,230
Expenditure
£
(6,497)
(83,480)
(532,261)
(622,238)
Expenditure
£
(3,920)
(60,612)
(497,027)
(561,559)
Transfers
in/out
£
9,899
(25,253)
15,354
-
Transfers
in/out
£
21,121
(5,969)
(15,152)
-
Balance at
31 March
2025
£
408,683
418,513
96,416
923,612
Balance at
31 March
2024
£
405,281
319,939
88,859
Summary of funds - prior year
Designated funds
General funds
Restricted funds
814,079

19. Analysis of net assets between funds

Analysis of net assets between funds - current year

Tangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
Total
Restricted
funds
2025
Unrestricted
funds
2025
£
£
-
390,139
-
5,000
129,979
472,240
(33,563)
(40,183)
96,416
827,196
Total
funds
2025
£
390,139
5,000
602,219
(73,746)
923,612

Page 33

DERBYSHIRE ASSOCIATION OF THE BLIND LIMITED

(A company limited by guarantee)

Notes to the financial statements For the year ended 31 March 2025

19. Analysis of net assets between funds (continued)

Analysis of net assets between funds - prior year

Tangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
Total
Restricted
funds
2024
£
-
-
111,563
(22,704)
88,859
Unrestricted
funds
2024
£
384,160
5,000
381,974
(45,914)
725,220
Total
funds
2024
£
384,160
5,000
493,537
(68,618)
814,079
20.
Reconciliation of net movement in funds to net cash flow from operating activities
2025
£
Net income for the year (as per Statement of Financial Activities)
109,533
Adjustments for:
Depreciation charges
5,020
Dividends, interests and rents from investments
(17,768)
Loss on disposal of investments
-
(Increase)/Decrease in stocks
(223)
(Increase)/Decrease in debtors
(46,960)
Increase/(Decrease) in creditors
5,128
Net cash provided by operating activities
54,730
21.
Analysis of cash and cash equivalents
2025
£
Cash at bank
218,505
Cash on deposit
305,000
Total cash and cash equivalents
523,505
2024
£
17,671
3,920
(11,737)
100
422
3,224
(4,481)
9,119
2024
£
103,321
358,685
462,006

Page 34

DERBYSHIRE ASSOCIATION OF THE BLIND LIMITED

(A company limited by guarantee)

Notes to the financial statements For the year ended 31 March 2025

22. Analysis of changes in net debt

Cash at bank and in hand
Liquid investments
At 1 April
2024
£
103,322
358,685
462,007
Cash flows
£
115,183
(53,685)
61,498
At 31 March
2025
£
218,505
305,000
523,505

23. Pension commitments

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund.

The amount of outstanding pension contributions at the year end was £nil (2024 – £nil).

24. Related party transactions

The charity has not entered into any related party transactions during the year, nor are there any outstanding balances owing between related parties and the charity at 31 March 2025 (2024: £nil).

Page 35